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법인세율과 개방도의 변화가 법인세수에 미치는 영향에 대한 실증분석: Laffer curve를 이용하여
오수정 ( Su Jeong Oh ) 한양대학교 경제연구소 2013 경제연구 Vol.34 No.1
본 논문은 Laffer curve를 이용하여 법인세율과 법인세수의 관계를 실증분석함과 동시에 경제사회여건의 변화가 Laffer curve 곡선 내 적정세율에 어떠한 영향을 미치는지 살펴보고자 하였다. 분석기간 내의 OECD국가의 세수입 중 법인세수가 차지하는 비중을 비교해 보면, 개인소득세의 세수가 차지하는 비율은 감소하고 있으나 법인세수가 차지하는 비율은 증가하는 추세를 보였다. 법인세율을 인하함에도 세수가 증가하는 이러한 현상은 세율인하라는 변수 이외에 경제사회여건의 변화가 법인세수 증가에 영향을 미치고 있음을 간접적으로 나타내는 근거라 할 수 있다. 이러한 배경지식을 바탕으로 분석한 결과, 예상한 바와 부합함과 동시에 법인세율과 법인세수는양의 관계를 보였으나 경제가 성장할수록 그 상관관계는 약화됨을 보였다. 또한 Laffer curve내적정세율의 이동경로가 하방하고 감소되며 동시에 세율에 대한 기울기가 점점 가팔라짐을 확인하였다. 이는 국가의 개방도가 높을수록 그리고 자본의 이동성이 높아짐에 기인하며 이러한 현상은 계속적으로 지속될 것으로 판단된다. 따라서, 경제성장 및 개방에 따라 법인세의 비중을 낮추는 OECD국가들의 조세정책은 바람직하다는 정책적 함의를 도출하였다. This paper examines the effect on corporate tax revenue from changes of corporate tax rate and openness using Laffer curve in OECD countries over the time period 1981-2009. Corporate tax rates among OECD countries have been declining steadily while corporate tax revenue increasing speedly. This is because the change of socioeconomic such as increasing the amount of trade in GDP, decreasing unemployment rate. Moreover, OECD countries are achieving a high level of economic growth since mid 1980s To consider this variation, first hypothesis is the relation between corporate tax and revenue and explore optimal tax rate in Laffer curve. Second hypothesis is the empirical analysis what the relation between corporate tax revenue and tax rate can be changed by economic growth and openness. Empirical results indicate a strong statistical evidence of Laffer curve between tax rates and revenues similar to Clausing(2007), implying a revenue maximizing corporate tax rate of 30% for the whole sample. According to analysis, it is a positive relationship between corporate tax rate and revenue. however this relation is becoming weak as the economy grew and the amount of trade in GDP increased. Also, it is found that the optimal tax rate on Laffer curve is down and a slope is steeper. As long as time goes, economies are integrated with the world and this phenomenon on this paper would be last. Consequently, it draw a policy implication that the tax policy selected by OECD countries what cut the corporate tax rate according to economic growth and increasing openness seems to be desirable.
오수정 ( Soo Jung Oh ),조정효 ( Jung Hyo Cho ),손창규 ( Chang Gue Son ) 대전대학교 한의학연구소 2014 혜화의학회지 Vol.22 No.2
Recently, interest in detoxification therapies is increasing. Coffee enema has been most frequently used as one of detoxification therapies. However, there is lack of scientific basis for coffee enema, regarding its clinical efficacy and safety respectively. This study aimed to produce the general features of coffee enema such as definition, protocols, clinical applications and efficacies, and side effects. Total 37 articles coffee enema were collected from 7 databases including PubMed, and reviewed thoroughly. The majority of papers were review studies or case reports for effects/side-effects of coffee enema. The quality of papers was generally poor, and no randomized controlled clinical trial (RCT) was exist. This study shows the current status of coffee enema-related study, and suggests the demand for RCT study to develop the evidence-based detoxification therapy using coffee enema.
측백나무(Thuja orientalic) 추출물의 산화적스트레스에 대한 보호효과
오수정,모정희 한국인체미용예술학회 2016 한국인체미용예술학회지 Vol.17 No.1
This paper aimed to verify the protective effects of Thuja orientalic extract against oxidative stress caused by H2O2 Rotenone and Paraquat in the keratinocyte(HaCaT cell) of human-derived normal skin for the development of safer health food or functional cosmetic materials. It has been reported that Thuja orientalic has antioxidant effects. In accordance with the cytotoxicity of Thuja orientalic extract against HaCaT cells using MTT, the appropriate concentration was less than 50㎍/mL. Thuja orientalic extract exhibited protective effects against H2O2, rotenone, and paraquat by 86.6%, 86.45%, and 60.24%, respectively, at the concentration of 50㎍/mL. Thuja orientalic extract has protective effects against all three artificial stresses, and more protective effects against H2O2 and rotenone. The analysis results indicated that Thuja orientalic extract had antioxidant effects that could offer protection to the cells from a variety of oxidative stresses. Accordingly, Thuja orientalic extract has a highly applicable value as a functional health food or cosmetic ingredient in the current times in which wellbeing is a priority.
특별섹션 논문 : 모듈화를 통한 서비스 생산성 향상: 일송 두경부 암센터 사례연구
오수정 ( Soo Jung Oh ),조정은 ( Jung Eun Cho ),김수욱 ( Soo Wook Kim ) 한국중소기업학회 2011 中小企業硏究 Vol.33 No.2
모듈화(modularity) 개념은 제조공정의 표준화된 단위들을 독립적으로 설계하되 전체로서 기능할 수 있도록 효과적으로 결합시킴으로서 대량고객화와 민첩성을 달성 하면서도 생산비용을 절감할 수 있는 운영전략이다. 이러한 모듈화 개념은 제조업 중심으로 발전되어 왔으나 최근 서비스 분야로 연구가 확장되고 있다. 서비스 산업 중에서도 특히 병원 서비스는 환자 개개인의 증상에 따른 맞춤 진료가 필요하며 병원을 찾은 환자들의 불만이 대부분 대기시간인 것과 긴급환자의 경우 빠른 처치가 필요하다는 점에서 고객화와 민첩성이 매우 중요하다. 또한 환자들의 부담을 줄이기 위해서 비용의 절감도 절실하다는 점을 고려할 때 모듈화된 서비스 아키텍쳐의 구축이 필요한 산업이다. 그러나 아직 많은 종합병원의 경우 고객의 니즈와 상관없이 의과대학의 과 중심의 조직구조를 가지고 있어 증가하는 고객의 요구에 대응하기 어려운 점이 있는 것이 사실이다. 이에 본 연구는 최근들어 기존의 과 중심의 진료체계에서 질환별 전문센터 중심의 진료체계로 변화하고 있는 대형병원들의 서비스 체계변화를 서비스 아키텍쳐의 모듈화라는 개념을 통해 분석하고 이를 통해 서비스 아키텍쳐 구축 방안과 시사점을 제공하고자 하였다. 실제 강동성심병원 일송두경부암센터 사례를 중심으로 분석한 결과 두경부 암센터로 인한 모듈화된 서비스 아키텍쳐의 구축은 진료 서비스의 대량고객화 및 민첩성을 증가시켰으며 이를 통해 서비스 생산의 효율성을 높이는 것은 물론 고객만족도 향상시켰음을 알 수 있었다. 또한 이는 궁극적으로 병원의 재무적 성과에도 긍정적 영향을 미친 것을 확인할 수 있었다. 결론적으로 본 연구는 병원산업에서 서비스 모듈화 개념을 적용하여 프로세스를 개선함으로써 서비스 모듈화가 서비스 기업의 생산성 향상을 위한 중요한 전략이 될 수 있음을 제시하였으며 나아가 서비스 모듈화에 대한 개념을 다른 서비스 산업에도 적용할 수 있도록 새로운 연구의 방향을 제시하였다는데 그 의의가 있다고 할 수 있을 것이다. The concept of the modularity is an operation strategy that designs standardized units that process independently, but functions as a whole by effective combination. This concept of modularity has been applied to design and develop the product for the components to be assembled in maximum variety in order to respond to the diversified and specialized needs of the customers in relation to the production in the manufacturing industry. It is known that the modular product structure is more flexible and applicable to changes compared to an integrated product structure and to increase the quickness of making the product by increasing the flexibility of the manufacturing process as well as enabling mass customization by producing diversified products economically. The concept of modularity has been developed intensively in the manufacturing industry, and the research on it has been spreading to the service industry recently but it is still scarce. Therefore, the purpose of this study is to find out how we can apply modularity in developing business services by exploring literature related to modularity and deploying the idea of modularity into services. Especially the hospital service amoung the service industries requires the customized diagnosis depending on the symptoms of an individual patient. The customization and agility are very important because the complaints of the visiting patients are mostly the waiting time and rapid action is necessary for emergency patients. The structuring of the service architecture made in a module is an essential industry consideration that the reduction of cost is very serious to relieve the burden of the patients. However, it is true that it is difficult to respond to the increasing patients` requirements because many general hospitals still have a medical school department oriented organization structure regardless of the customer needs. Therefore, this study analyzes the service system change in large scale hospitals where they are recently changing from the conventional department oriented examining system to the specialized center for each disease oriented examining system through the modularity of the service architecture and the idea for structuring and suggestions are suggested. The case analysis has been adopted as a method of this study. The case is the Kangdong Medical Center of Hallym University which is located in Korea and it was analyzed intensively focused on the ``Ilsong Head and Neck Cancer Center.`` Hallym University Medical Center has established a 15 center oriented medical consulting system that is focused on the diseases of the patients to overcome the shortcomings of the previous 24 department oriented system and to establish a more effective medical process. The multi cooperative consulting system by many departments is essential for head and neck cancer such as the ENT-Head and Neck Surgery, plastic surgery, diagnostic radio active department, physician, pathology, department of radio active tumor and department of rehabilitation across the diagnostic process, the treatment, restoration, and the rehabilitation after the treatment. The previous department oriented system had difficulties to acquire accurate data for the history of disease due to the lack of a cooperative consulting system and it was hard to correspond jointly and it had the disadvantage of difficulties in post management of patients. Also it was inconvenient for the patients to have a consultation in the place where each department is located due to the characteristics of the services industry where the production and consumption occurred concurrently. Kangdong Medical Center has established a center for expansive patient customized consulting for cancer related to the head and neck to solve such problems. In the other words, these departments are made into a module organization structure and the service module is provided while these departments are combined and separated easily at the sub-platform of the center. The customized services satisfying each customer`s needs can be served promptly through easier constitution of the necessary departments depending on the condition of the patients of head and neck cancer while keeping the independence of these departments through such a system. The head and neck cancer center has established the following process for the provision of the services made in modules. First, physical space was acquired. The cooperative consulting space and the space of a meeting room to exchange the various opinions by the medical staff from many departments were acquired by means of widening the space by 4 times compared to the previous consulting space via the Head and Neck Cancer Center which is newly established in the annex building of Kangdong Medical Center. Second, the treatment guidelines were made for the patients of head and neck cancer from the foundation hospital and it was allowed for the patients information to be shared through the patients data base pool and network creation and the manpower to take the joint consulting in each department and the chasing control for the cancer patients. Third, the medical system for the Head and Neck Cancer Center has been established. Especially, the mobile operation team was constituted for the circulating consulting for the foundation affiliated hospitals and any patients who are treated by visiting any hospitals under the foundation can have a surgical operation by the mobile operation team anywhere if it is necessary, including the center. Fourth, there was a tumor board which had been performed for all the cancer patients twice a month in Kangdong Medical Center, but an independent tumor board was established as diversified approaches and treatments are necessary for head and neck cancer patients. It can be said that the cooperative consulting system for each department became easier through this. The analyzed results from the cases in the Ilsong Head and Neck Cancer Center and Gangdong Sungshim Hospital showed that the structuring of the modularity service architecture has increased the mass customization and agility in the medical service owing to the Head and Neck Cancer Center and customer satisfaction was improved and the efficiency of the service production was improved as well. In addition, it was revealed that it ultimately made a positive influence on the financial accomplishment of the hospital. Conclusively we expect that many service companies can understand the basic concept for the modular design of the service architecture and to apply it to the service process improvement based on this in the future through this case. However, the limit of this study is that it is difficult to generalize the analyzed findings because the comparison analysis has not been made for the various cases and the results from the productivity improvement has not been investigated in detail because the data for the accomplishment analysis were not sufficient. More specified and precise analysis is necessary through related case studies and practical surveys.
오수정 ( Su Jeong Oh ),조헌 ( Heon Cho ),황성한 ( Sung Han Hwang ),김만규 ( Man Kyu Kim ) 한국지형학회 2014 한국지형학회지 Vol.21 No.4
강의 상류부에서도 사력퇴가 잘 발달한 홍천강의 상류 유역 중 하나인 두촌천 유역을 대상으로 역과 모래를 분석하였다. 이를 통해 각 구간별 사력퇴의 발달 양상과 퇴적물의 차이를 비교해 보고 상류에서 하류로 이동되는 퇴적물의 변화양상을 살펴봄으로써 소유역 내에서도 다양하게 나타나는 하천의 지형발달 특색을 파악하고자 하였다. 역 분석 결과, 하류로 갈수록 화강암과 편마암 역이 공급되면서 원마도와 편평도가 증감을 반복하는 불규칙한 변화 경향을 보였다. 모래의 입도 변화는 전체적으로 중·조립사의 비율이 매우 높았으나, 화강암 지대를 흐르는 지류 합류점이 편마암 지대 합류점에 비해 다소 입경이 증가하는 경향을 보였다. This study is an analysis on gravel and sand of sand-gravel bar that stretches variously in the Duchon stream basin, which is one of Hong-Cheon River(a well-developed sand-gravel bar in upstream river)’s upper stream basin. The purpose of this study was to understand the characteristic of the stream’s topographic development that variously occur in the small basin by comparing the differences between the aspects of development and the sediment of sand-gravel bar in each section and by examining the transition of sediments moving from upstream to downstream. Through the analysis on the roundness and flatness of gravel, we observed an irregular trend following the increase in supply of granite gravel and gneiss gravel as we traveled downstream. As for the aspect of change in sand’s grain size, the overall ratio of medium-coarse sand was very high, but the results showed no big difference in the change following the inflow of stream from the main stream section to the gneiss and granite zone.